https://www.taxtmi.com/caselaws?id=153722 Section 11(6) of the Punjab General Sales Tax Act operates as a machinery provision triggered when the Assessing Authority, on information received, forms the opinion that a dealer liable to tax has not applied for registration. The notices recited such information and therefore could not be quashed in writ jurisdiction merely by challenging the sufficiency of that material. They were only initiating notices and did not finally determine liability, so they were not directly assailable as adverse orders. The challenge was also treated as highly belated, and the writ petition failed. en-us Wed, 19 May 1982 00:00:00 +0530 Sat, 27 Jul 2013 13:42:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153722 Section 11(6) of the Punjab General Sales Tax Act operates as a machinery provision triggered when the Assessing Authority, on information received, forms the opinion that a dealer liable to tax has not applied for registration. The notices recited such information and therefore could not be quashed in writ jurisdiction merely by challenging the sufficiency of that material. They were only initiating notices and did not finally determine liability, so they were not directly assailable as adverse orders. The challenge was also treated as highly belated, and the writ petition failed. Case-Laws VAT and Sales Tax Wed, 19 May 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153722